Results 71 to 80 of about 49,170 (237)
Global shocks and the debt‐growth nexus
Economic Inquiry, EarlyView.Abstract This paper re‐examines the relationship between debt and growth with and without the influence of global shocks for a panel of 22 economies. The analysis introduces an approach that accounts for the complexity of global factors and estimates the debt‐to‐growth and growth‐to‐debt nexus for household, corporate, and public debt from a purely ...
Fabrizio Casalin +2 more
wiley +1 more source
Wacana: Jurnal Sosial dan Humaniora, 2012 Earnings Management (EM) is an effort performed by company management as financial report issuer on purpose to influence the readers and stakeholders behavior who rely on financial reports as their primary information source, in accordance with firm ...
OTTO - BUDIHARDJO +2 more
doaj
AGRIBUSINESS TRADE CREDIT -- A PARADOX [PDF]
This article utilizes the Survey of Small Business Finances to compare and contrast trade credit practices of rural small business firms. The results show that these firms borrow money and then re-lend it to others in the form of trade credit. There is a
Gustafson, Cole R.
core +1 more source
Impacto financiero del sistema de control interno en la liquidez de la cooperativa de transporte de pasajeros Santa Lucia Cia. Ltda. [PDF]
, 2015 El análisis de los grupos de cuentas: ingresos, egresos, cuentas por cobrar y cuentas por pagar; permitió identificar debilidades del sistema de control interno.
Chiriguaya Quinto, Carlos Fernando +1 more
core
When do workforce reductions pay off? A question of size and slack in privately held firms
European Management Review, EarlyView.Abstract Workforce reductions are associated with lower human capital and opportunity costs, which negatively affect firm performance, but at the same time reduce wage costs. We investigate the impact of workforce reductions on firm performance for privately held firms.
Vivien Lefebvre
wiley +1 more source
The Impact of Climate Risks on Corporate Debt Financing
European Financial Management, EarlyView.ABSTRACT As global resource demands and climate pressures grow, companies face the dual challenge of sustainability and environmental responsibility. Using panel data from U.S. publicly listed firms (2014–2022) and a text‐based proxy for climate risks, this study explores the impact of just transition climate risks on corporate debt financing.
Xiaowei Ma +3 more
wiley +1 more source
Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank
International Journal of Auditing, EarlyView.ABSTRACT This study examines how audit effort varies across auditor ranks in response to family firm ownership. Prior research suggests that family firms typically face lower information asymmetry between shareholders and managers, leading to reduced audit fees and effort.
Jagadison K. Aier +3 more
wiley +1 more source
The Information Content of Operational Effectiveness
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We address whether and why a firm's operational effectiveness, OpEff$\textit{OpEff}$, has information content for investors and what role that information plays in the price discovery process at quarterly earnings announcements. We measure OpEff$\textit{OpEff}$ using the cash conversion cycle (CCC) multiplied by −1, such that higher OpEff ...
Mary E. Barth +2 more
wiley +1 more source
Factoringrahoituksen vaikutukset yrityksen maksuvalmiuteen [PDF]
, 2016 Opinnäytetyön tavoitteena on selvittää kuinka factoringrahoituksen käyttöönotto vaikuttaa case-yrityksen maksuvalmiuteen. Ensin avataan factoringrahoituksen teoria, toiminta ja kirjanpidollinen käsittely.
Hietala, Kasperi
core
The Effects of Regulatory Office Closures on Bank Behavior
Journal of Money, Credit and Banking, EarlyView.Abstract We investigate if the decentralized structure of regulatory office networks influences supervisory outcomes and bank behavior. Following the closure of an office, banks previously supervised by that office increase their lending and risk‐taking.
IVAN LIM, JENS HAGENDORFF, SETH ARMITAGE
wiley +1 more source